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Big Four Accounting

Applying for an accounting job? Set your sights on the big four accounting firms.[more]

Ordinary annuity

Ordinary annuity is the most common type of annuity. Learn how this works and how it affects you.[more]

Present value of annuity due

Calculate Present of Value of Annuity Due to decide whether or not to receive or pay a lump sum instead of equal periodic payments.[more]

Annuity due

Annuity due affects your payment schemes. This is how.[more]

Tax accountant job description

By looking at the tax accountant job description, you’ll know that the position demands a lot of things.[more]

Income taxes payable

Income taxes payable is a liability that you need to settle to your state or federal government.[more]

Account receivable factoring

Account receivable factoring allows companies to maximize their collectibles and “convert” them into cash even before their due date.[more]

Accounting conventions

Accounting conventions bridge the gap between common accounting problems and the lack of appropriate principles to address them.[more]

Straight line depreciation method

A straight line depreciation method is one of the simplest and most convenient strategies one can use for a variety of tangible assets.[more]

Outstanding checks

What are outstanding checks? How do you record them and how do they affect balances? Know the answers now.[more]

Full disclosure principle in accounting

The full disclosure principle in accounting reminds you to include essential non-quantifiable items in the financial statements.[more]

Equity securities

Equities securities deal with not only the number of shares but the percentage of ownership of an individual in a company.[more]

Cash surrender value

A cash surrender value, which is a staple of whole life insurance policies, carries several benefits.[more]

Basic assumptions of accounting

There are many basic assumptions of accounting that can serve as guidelines for accountants and business owners.[more]

Sinking funds

In order to reduce the chances of default or to avoid paying a large sum of money upon maturity, companies create sinking funds.[more]

Fixed income bonds

Fixed income bonds are great investments since you can look forward to receiving regular payments on certain fixed dates.[more]

Floating rate notes

If you want to make the most of the changing interest rates in the market, you can invest in floating rate notes.[more]

Forward contracts

Use forward contracts to reduce the risks associated with the changing of trends or market prices.[more]

Accounting principles board

The Accounting Principles Board played a huge role in the creation of the generally accepted accounting principles (GAAP).[more]

How to calculate compound annual growth rate

Compound annual growth rate is a measurement or a valuation of how much you have grown your investment over a certain period of time.[more]

Adjustable rate mortgage rates

The adjustable rate mortgage rates can either help you save or spend money. Find out their pros and cons.[more]

PCAOB auditing standards

The PCAOB auditing standards set the guidelines on how public accounting firms should audit and analyze reports.[more]

Short-term notes payable

If you need to stay liquid or you want to boost your capital ASAP without spending too much on interest, consider short-term notes payable.[more]

What is sweat equity?

Sweet equity is often the term given to hard work or toil that results to an increase in the value of the business or real estate.[more]

Earned value project management

With earned value project management, you can properly forecast, maintain, and keep track of projects.[more]

Variable costing

Variable costing is an inventory valuation approach that provides more accurate data on product costs.[more]

Audit committee responsibilities

There are many audit committee responsibilities that have to be properly taken care of by auditing professionals.[more]

Trend analysis definition

Trend analysis definition is essential in any business to determine one’s position in the competition and to assess implemented strategies.[more]

Covenants conditions and restrictions

The covenants conditions and restrictions are generally binding guidelines observed by developers and home or lot owners.[more]

Liquidity ratio formula

The liquidity ratio formula calculates the company’s or financial institution’s ability to pay their debts, usually short-term ones, with their highly liquid assets.[more]

Calculating internal rate of return

Calculating internal rate of return helps businesses decide the best form of investment to maximize profits and enhance growth.[more]

Intangible asset valuation

The intangible asset valuation is essential since you need to quantify patents, licenses, and trademarks, among others, in your balance sheet.[more]

Direct cost vs indirect cost

Do you know the differences of direct cost vs indirect cost? Find the answer in this article. Also know some examples of each.[more]

On GAAP accounting standards

How do GAAP accounting standards differ from international financial reporting standards or international accounting standards? Here’s the answer.[more]

Economic value added definition

The economic value added definition answers this question: You could be earning profits, but are you maximizing your return rate?[more]


Is there IASB vs FASB in the accounting industry? Yes, there is, but both boards are working hard to establish a unifying solution.[more]

IASB standards

The IASB standards are principles and guidelines developed by International Accounting Standards Board. It is different from U.S. GAAP.[more]

FASB standards

The FASB standards help define the accounting processes, especially the creation of financial statements, of private entities in the United States.[more]

LIFO accounting

LIFO stands for last in, first out. Unlike FIFO, where the cost of the products sold is based on those items that first arrived, in LIFO, the cost is based on the current purchased items. [more]

FIFO accounting

FIFO accounting is a valuation method wherein the cost of goods sold is based on the cost of the first inventory items.[more]

Activity based costing system in accounting

The activity based costing system (ABC) is preferred by some companies because it allows them good control over expenses.[more]

Accrual basis accounting

An accrual basis accounting is one of the two ways of recording and recognizing the sales and expenses of a business.[more]

Becoming a fund accountant

Being a fund accountant demands a slightly different skill set, including knowledge in accounting funds for and from non-profit organizations.[more]

Fund accounting basics

Learn about fund accounting basics including those that cover investments like hedge funds.[more]

Owner’s equity in accounting

The owner’s equity stands for the company’s book value (not the market value) and how much belongs to the business owner.[more]

Commiting year end closing entries

The year end closing entries are necessary to make it easier for accountants and business owners to monitor their expenses and gains for the next calendar period.[more]

Fixed asset accounting

Fixed asset accounting is a challenge, especially for big companies. Reduce the difficulty by using software.[more]

Accounting cycle steps

Accounting cycle steps are nine processes, from data gathering to creating a post-closing trial balance.[more]

Creating accounting journal entries

In accounting journal entries, how do you write accounts receivables and accounts payables? Find out today.[more]

Balanced scorecard template

Determine the overall health of your enterprise using a balanced scorecard template. Download it in either Word or Excel.[more]

Balance scorecard

A balance scorecard gives managers or business owners a more thorough and accurate information on the overall health of the business.[more]

Fixed asset inventory in asset determination

A business conducts a fixed asset inventory to properly determine the total assets his enterprise has. A program may be used for it.[more]

Government Accounting Standards Board and its statements

The Government Accounting Standards Board develops the accounting standards and guidelines that can be used by government agencies.[more]

FASB accounting standards codification

The FASB Accounting Standards Codification is set up to help accountants learn and use the generally accepted accounting principles.[more]

Single entry bookkeeping

The single entry bookkeeping system is valued for its simplicity. Find out how to record transactions through this method.[more]

Processes of accounts payable cycle

Know the different processes of accounts payable cycle. Properly keep track of your liabilities from now on.[more]

Double entry accounting system

Most businesses use the double entry accounting system. Discover its advantages and how to record it.[more]

What is a certified accounting technician?

Though a stand-alone certification, a Certified Accounting Technician credential is a step to being a Chartered Certified Accountant.[more]

Passing certified management accountant exams

Prepare for a certified management accountant exam. Discover the coverage and some helpful tips.[more]

On chartered certified accountants

Being a Chartered Certified Accountant is not easy. Know how to be a member of Association of Chartered Certified Accountant today.[more]

Certified public accountant exam

Ready to take the certified public accountant exam? Know the coverage, the passing rate, and ideal score.[more]

Computerized accounting: benefits and diploma

If you appreciate the many benefits of computerized accounting and want to know more about it, apply for a diploma.[more]

Be a CMA - certified management accountant

Being a CMA (certified management accountant) is one of the next big steps you can take to climb up the accounting ladder. Here’s how to obtain a certification.[more]

How to get a CPA degree online

Can someone with no accounting degree obtain a CPA degree online? Find out today. [more]

The different CPA online courses you can take

There are many ways to become and succeed being an accountant. You can choose various CPA online courses, including review programs and CPE courses.[more]

How to earn a forensic accounting degree

A forensic accounting degree is a specialized form of accounting that requires knowledge and expertise in both criminal justice or law enforcement and accounting.[more]

3 best home accounting software

Save more money and take care of personal finance by choosing the best home accounting software.[more]

How to select the best free accounting software

These days to remain competitive you often need to invest in good technologies that simplify accounting process. There is free accounting software available that allows you to minify your financial expenses on this front.[more]

Standard cost accounting

Standard cost accounting is a common practice among businesses. Discover the standards or guidelines in doing it.[more]

What are manufacturing overhead costs?

Not all costs are easily quantifiable, and yet they cannot be completely ignored since they are part of the business process. Find out more about manufacturing overhead costs.[more]

Tips to choose the best online accounting software

Get the best online accounting software today by keeping in mind the following helpful tips.[more]

Income statement format

There are many income statement formats available, each with its own advantages. Let us review some of them.[more]

Key financial ratios

Financial ratio (also called accounting ratio) is a measurement that shows relation between two values in a report. It is used to simplify evaluation of complicated financial statements.[more]

Principles of financial accounting

The main principles of financial accounting as part of generally accepted accounting principles are assumption, constraints and disclosure.[more]

Accounting cycle flow chart

Accounting cycle flow chart reflects how basic accounting tasks and entities, such as journal entries, ledger accounts, trial balance, adjusting entries, financial statements, closing entries and so on, consequently join together...[more]

Cash flow statements

Cash flow statements also known as statements of cash flows reflect operating, investing, financing activities and supplemental information regarding cash earned and spent.[more]

Outsourced bookkeeping services

Once you have decided to outsource bookkeeping it is crucially important to make the right choice among all the companies providing bookkeeping services.[more]

Accounting and bookkeeping services

Accounting and bookkeeping are often outsourced to third-party companies providing such services for a reasonable cost. Such accounting and bookkeeping services especially useful for small business.[more]

Bonds payable

Bonds payable, usually issued by solid financial bodies, is one of the existing implementations representing long-term debt.[more]

Balance sheets

Purpose of a balance sheet is to reflect a company's financial standing by revealing its liabilities, assets and owner's equity.[more]

How to show bad debt expense on income statement

Businesses will definitely incur bad debts at some point. However, since it matters, it should be reflect in the income statement. Find out how to declare bad debts expense.[more]

Adjusting entries in accounting: how to do it

Adjusting entries in accounting is one of the best ways to reflect the true status or financial health of the business over a period of time.[more]

Compute your accounts receivable turnover

The accounts receivable turnover gives you a general idea how efficient you are in collecting dues. Know how to compute it.[more]

Defining general accounting principles

Accounting processes are governed by the generally accepted accounting principles (GAAP). Determine some of them today.[more]

Creating a general ledger chart of accounts

A general ledger chart of accounts is one of the tools for effective bookkeeping. Find out how to create one for your business.[more]

Fundamental accounting equation

Fundamental accounting equation

The fundamental accounting equation is foundation of accounting. Its formula expresses relationship between company's assets, liabilities and equity of owners.[more]

Professional ethics in accounting

Professional ethics in accounting

Due to sensitive nature of the subjects accountants usually involved with, professional ethics has a very important role in accounting, and all accountants are expected to behave accordingly.[more]

Accounting profession and accountants' tasks

Accounting profession and accountants' tasks

Most common tasks performed by public accountants include public auditing, which allows to understand a company's financial standings, and various tax services.[more]

Inherent limitations in accounting

Accounting inherent limitations

Accounting itself is a strict discipline. However, there are aspects that inevitably bring some relativity to the subject investigated and explained by accounting, limiting possible use of accounting's principles.[more]

Managerial accounting

Managerial accounting

Managerial accounting's main purpose is to provide analysis for a company's management. Its reports are more sensitive to internal issues which are usually not involved in financial accounting reports.[more]

Financial accounting and financial accounting reporting

Financial accounting

Financial accounting is a branch of accounting the main purpose of which is preparing financial reports in a standardized manner for investors or any other external party interested in the company.[more]

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